Organization of audit activities under the application of international audit standards
Автор: Bushuev S.A., Grunina N.Yu.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы, денежное обращение и кредит
Статья в выпуске: 12 (219), 2019 года.
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The article examines the essence of audit activity and relevant issues of its legal regulation, analyzes the practice of transition to international standards and changes made to the legislation on audit activity in 2019. The authors conclude that in the Russian Federation as a whole an audit institution has been created that meets all the requirements of international practice.
Regulation of audit activities, self-regulatory organizations of auditors, the audit council, audit as a type of entrepreneurial activity, improvement of legislation in the field of audit, international audit standards
Короткий адрес: https://sciup.org/170173020
IDR: 170173020 | DOI: 10.24411/2072-4098-2019-11202
